OH joint elderly 33Kintrec

[feenberg]

See http://taxsim.nber.org/out2psl/982

PE does not allow 4800 in exemptions that TA allows.

See page 17 of

https://taxsim.nber.org/historical_state_tax_forms/OH/2025/it1040-booklet.pdf

Curiously, this source has a slightly different amount for the exemption:

https://codes.ohio.gov/ohio-revised-code/section-5747.025

[PavelMakarchuk]

Same root cause as #981: the emulator wasn't zeroing PolicyEngine's imputed Medicare Part B premiums, whose federal medical deduction lowered OH AGI below the zero-bracket, so PE returned $0 OH tax (the $4,800 exemption was applied correctly all along). TAXSIM/TaxAct have no medical input.

Fixed in #993 by zeroing medical_expense_health_insurance_premiums in the emulator. After the fix OH tax is $330.83, matching the NBER taxsimtest binary to the penny. Closing as resolved by #993.